The Jones Corporation Uses a Process System

question 97

Multiple Choice

The Jones Corporation uses a process system.During the current period,2,500 units were started and 1,100 units were completed and transferred out.Ending units were 60% complete for materials and 45% complete for conversion costs.Direct materials costs added were $35,405 and conversion costs added were $32,870.There was no beginning WIP Inventory and conversion costs are added evenly throughout the process.At the end of the period,the total equivalent units for direct materials are

• A)1,730.
• B)1,940.
• C)1,100.
• D)2,500.